REGISTERED NUMBER: 07703205 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

EC1 Build Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

15,029

17,965

CURRENT ASSETS

Debtors

5

771,301

1,149,693

Cash at bank

221,828

859,332

993,129

2,009,025

CREDITORS

Amounts falling due within one year

6

(359,095

)

(1,383,307

)

NET CURRENT ASSETS

634,034

625,718

TOTAL ASSETS LESS CURRENT LIABILITIES

649,063

643,683

CREDITORS

Amounts falling due after more than one year

7

-

(9,825

)

PROVISIONS FOR LIABILITIES

(3,757

)

(4,491

)

NET ASSETS

645,306

629,367

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

645,305

629,366

SHAREHOLDERS' FUNDS

645,306

629,367

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and loss accounts has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 April 2026 and were signed by:

E P Clarke - Director

1.	STATUTORY INFORMATION

EC1 Build Ltd is a private company, limited by shares, registered in England and Wales. The company's registered number is 07703205 and registered office address is Suite 2A, 7th Floor - PF,City Reach, 5 Greenwich view place, London, E14 9NN.

The presentation currency of the financial statements is pound sterling (£) and the level of rounding is the nearest £1.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due.

Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.

Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of Creditors due within one year.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line and reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery : 25% on reducing balance

Fixtures and fittings : 25% on cost

Motor vehicles : 25% on reducing balance

Computer equipment : 33% on reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and loss account.

Financial instruments

The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors, creditors and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss accounts, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Government grants

Government grants are recognised when it is reasonable to expect that the grants will be received and that all related conditions will be met, usually on submission of a valid claim for payment. Government grants of a revenue nature are credited to income so as to match them with the expenditure to which they relate.

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

29,177

359

16,994

34,866

81,396

Additions

-

-

-

3,583

3,583

At 31 December 2025

29,177

359

16,994

38,449

84,979

DEPRECIATION

At 1 January 2025

24,048

359

14,726

24,298

63,431

Charge for year

1,282

-

567

4,670

6,519

At 31 December 2025

25,330

359

15,293

28,968

69,950

NET BOOK VALUE

At 31 December 2025

3,847

-

1,701

9,481

15,029

At 31 December 2024

5,129

-

2,268

10,568

17,965

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

7,923

600,205

Other debtors

763,378

549,488

771,301

1,149,693

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

278,261

709,705

Taxation and social security

255,984

357,629

Other creditors

(175,150

)

315,973

359,095

1,383,307

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Other creditors

-

9,825

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

E P Clarke

Balance outstanding at start of year

16,695

(145

)

Amounts advanced

80,682

111,890

Amounts repaid

(25,000

)

(95,050

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

72,377

16,695

The above loan is interest free, unsecured, and repayable on demand. The balance was repaid in full within 9 months of the year end